Amendment in Notification No. 531/2017/9(120)/XXVII(8)/2017, dated the 29th June, 2017 - 615/2025/01(120)/XXVII(8)/2025-TC, CTR-17 - Uttarakhand SGST

Local delivery services are covered by the notification unless the supplier using an e commerce operator is liable for registration.

The notification amends the earlier finance notification by inserting a clause that subjects services by way of local delivery to the notification except where the supplier supplies such services through an electronic commerce operator and is liable for registration under the applicable registration provision; the amendment is made under the Act and takes effect from 22 September 2025.